Appendix B — Titles of Standards and Other Literature
Appendix B — Titles of Standards and Other Literature
AICPA Literature
Technical Questions and Answers
Section 2210.27,
“Construction of Asset — Foreign Currency Transaction Gains/Losses”
FASB Literature
ASC Topics
ASC 205, Presentation of
Financial Statements
ASC 220, Income Statement
— Reporting Comprehensive Income
ASC 235, Notes to
Financial Statements
ASC 250, Accounting
Changes and Error Corrections
ASC 255, Changing
Prices
ASC 275, Risks and
Uncertainties
ASC 320, Investments —
Debt Securities
ASC 321, Investments —
Equity Securities
ASC 323, Investments —
Equity Method and Joint Ventures
ASC 326, Financial
Instruments — Credit Losses
ASC 330,
Inventory
ASC 350, Intangibles —
Goodwill and Other
ASC 360, Property, Plant,
and Equipment
ASC 450,
Contingencies
ASC 460,
Guarantees
ASC 470, Debt
ASC 480, Distinguishing
Liabilities From Equity
ASC 505, Equity
ASC 605, Revenue
Recognition
ASC 606, Revenue From
Contracts With Customers
ASC 715, Compensation —
Retirement Benefits
ASC 718, Compensation —
Stock Compensation
ASC 740, Income
Taxes
ASC 805, Business
Combinations
ASC 810,
Consolidation
ASC 815, Derivatives and
Hedging
ASC 820, Fair Value
Measurement
ASC 830, Foreign Currency
Matters
ASC 835, Interest
ASC 842, Leases
ASC 845, Nonmonetary
Transactions
ASU
ASU 2016-13, Financial
Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on
Financial Instruments
IFRS Literature
IAS 21, The Effects of
Changes in Foreign Exchange Rates
IAS 28, Investments in
Associates
IAS 29, Financial Reporting
in Hyperinflationary Economies
IFRS 5, Non-Current Assets
Held for Sale and Discontinued Operations
IFRS 10, Consolidated
Financial Statements
SEC Literature
FRM
Topic No. 6, “Foreign
Private Issuers and Foreign Businesses”
Regulation S-K
Item 10(e), “General: Use of
Non-GAAP Financial Measures in Commission Filings”
Item 303, “Management’s
Discussion and Analysis of Financial Condition and Results of
Operations”
Item 305, “Quantitative and
Qualitative Disclosures About Market Risk”
Item 503(c), “Prospectus
Summary, Risk Factors, and Ratio of Earnings to Fixed Charges: Risk
Factors”
Regulation S-X
Rule 3-20, “Currency for
Financial Statements”
Other SEC Literature
Financial Reporting Release
No. 6, Codification of Financial Reporting Policies
The Division of
Corporation Finance: Frequently Requested Accounting and Financial
Reporting Interpretations and Guidance
Superseded Literature
FASB Statements
No. 52, Foreign Currency
Translation
No. 95, Statement of Cash
Flows
No. 158, Statement of
Financial Accounting Standards No. 158 Employers’ Accounting for Defined
Benefit Pension and Other Postretirement Plans — an amendment of
FASB Statements No. 87, 88, 106, and 132(R)